HR 5334 119th Congress
Lindsey O. Graham Sanctioning Russia and Iran Act of 2026
To amend the Internal Revenue Code of 1986 to allow early childhood educators to take the educator expense deduction, and for other purposes.
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Bill journey
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Introduction Congress.gov
Introduced
Introduced in the House.
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Referred to the House Committee on Ways and Means.
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Introduced in House
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Introduced in House
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Introduced in House
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Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 43 - 0.
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Committee Consideration and Mark-up Session Held
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Placed on the Union Calendar, Calendar No. 520.
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Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-600.
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Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-600.
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Reported in House
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Engrossed in House
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Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
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Considered under suspension of the rules. (consideration: CR H3111-3113)
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DEBATE - The House proceeded with forty minutes of debate on H.R. 5334.
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On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3111-3112)
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Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3111-3112)
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Motion to reconsider laid on the table Agreed to without objection.
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Received in the Senate.
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Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
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Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 454.
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Placed on Calendar Senate
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Cloture motion on the motion to proceed to the measure presented in Senate. (CR S4253)
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Motion to proceed to consideration of measure made in Senate. (CR S4253)
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Cloture on the motion to proceed to the measure invoked in Senate by Yea-Nay Vote. 86 - 12. Record Vote Number: 212. (CR S4292)
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Senate roll 212
On Cloture on the Motion to Proceed
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Measure laid before Senate by motion. (consideration: CR S4323)
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Motion to proceed to consideration of measure agreed to in Senate by Yea-Nay Vote. 84 - 12. Record Vote Number: 213.
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Motion to proceed to measure considered in Senate. (CR S4301)
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Senate roll 213
On the Motion to Proceed
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Passed Senate with an amendment and an amendment to the Title by Yea-Nay Vote. 86 - 11. Record Vote Number: 224.
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Passed/agreed to in Senate: Passed Senate with an amendment and an amendment to the Title by Yea-Nay Vote. 86 - 11. Record Vote Number: 224.
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Considered by Senate. (consideration: CR S4538-4540)
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Engrossed Amendment Senate
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SAMDT 6711
Amendment SA 6711, under the order of 8/6/2026, agreed to in Senate by Unanimous Consent.
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SAMDT 6712
Amendment SA 6712, under the order of 8/6/2026, agreed to in Senate by Unanimous Consent.
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SAMDT 6715
Amendment SA 6715 not agreed to in Senate by Yea-Nay Vote. 32 - 64. Record Vote Number: 223.
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Senate roll 224
On Passage of the Bill
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Message on Senate action sent to the House.
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View the complete bill journey as an accessible table
| Date and time | Record | Official detail | Source |
|---|---|---|---|
| IntroductionIntroduced | Introduced in the House. | Congress.gov | |
| Official actionReferred to the House Committee on Ways and Means. | No additional detail supplied.IntroReferral · House floor actions · Code H11100 | Congress.gov | |
| Official actionIntroduced in House | No additional detail supplied.IntroReferral · Library of Congress · Code Intro-H | Congress.gov | |
| Official actionIntroduced in House | No additional detail supplied.IntroReferral · Library of Congress · Code 1000 | Congress.gov | |
| Text versionIntroduced in House | A dated text-version record is available. | Congress.gov | |
| Official actionOrdered to be Reported in the Nature of a Substitute by the Yeas and Nays: 43 - 0. | No additional detail supplied.Committee · House committee actions · Code H19000 | Congress.gov | |
| Official actionCommittee Consideration and Mark-up Session Held | No additional detail supplied.Committee · House committee actions · Code H15001 | Congress.gov | |
| Official actionPlaced on the Union Calendar, Calendar No. 520. | No additional detail supplied.Calendars · House floor actions · Code H12410 | Congress.gov | |
| Official actionReported (Amended) by the Committee on Ways and Means. H. Rept. 119-600. | No additional detail supplied.Committee · House floor actions · Code H12200 | Congress.gov | |
| Official actionReported (Amended) by the Committee on Ways and Means. H. Rept. 119-600. | No additional detail supplied.Committee · Library of Congress · Code 5000 | Congress.gov | |
| Text versionReported in House | A dated text-version record is available. | Congress.gov | |
| Text versionEngrossed in House | A dated text-version record is available. | Congress.gov | |
| Official actionMr. Smith (MO) moved to suspend the rules and pass the bill, as amended. | No additional detail supplied.Floor · House floor actions · Code H30300 | Congress.gov | |
| Official actionConsidered under suspension of the rules. (consideration: CR H3111-3113) | No additional detail supplied.Floor · House floor actions · Code H30000 | Congress.gov | |
| Official actionDEBATE - The House proceeded with forty minutes of debate on H.R. 5334. | No additional detail supplied.Floor · House floor actions · Code H8D000 | Congress.gov | |
| Official actionOn motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3111-3112) | No additional detail supplied.Floor · House floor actions · Code H37300 | Congress.gov | |
| Official actionPassed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3111-3112) | No additional detail supplied.Floor · Library of Congress · Code 8000 | Congress.gov | |
| Official actionMotion to reconsider laid on the table Agreed to without objection. | No additional detail supplied.Floor · House floor actions · Code H38310 | Congress.gov | |
| Official actionReceived in the Senate. | No additional detail supplied.IntroReferral · Senate | Congress.gov | |
| Official actionRead the first time. Placed on Senate Legislative Calendar under Read the First Time. | No additional detail supplied.Calendars · Senate | Congress.gov | |
| Official actionRead the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 454. | No additional detail supplied.Calendars · Senate | Congress.gov | |
| Text versionPlaced on Calendar Senate | A dated text-version record is available. | Congress.gov | |
| Official actionCloture motion on the motion to proceed to the measure presented in Senate. (CR S4253) | No additional detail supplied.Floor · Senate | Congress.gov | |
| Official actionMotion to proceed to consideration of measure made in Senate. (CR S4253) | No additional detail supplied.Floor · Senate | Congress.gov | |
| Official actionCloture on the motion to proceed to the measure invoked in Senate by Yea-Nay Vote. 86 - 12. Record Vote Number: 212. (CR S4292) | No additional detail supplied.Floor · Senate | Congress.gov | |
| Senate roll callSenate roll 212 | On Cloture on the Motion to ProceedCloture on the Motion to Proceed Agreed to | U.S. Senate XML | |
| Official actionMeasure laid before Senate by motion. (consideration: CR S4323) | No additional detail supplied.Floor · Senate | Congress.gov | |
| Official actionMotion to proceed to consideration of measure agreed to in Senate by Yea-Nay Vote. 84 - 12. Record Vote Number: 213. | No additional detail supplied.Floor · Senate | Congress.gov | |
| Official actionMotion to proceed to measure considered in Senate. (CR S4301) | No additional detail supplied.Floor · Senate | Congress.gov | |
| Senate roll callSenate roll 213 | On the Motion to ProceedMotion to Proceed Agreed to | U.S. Senate XML | |
| Official actionPassed Senate with an amendment and an amendment to the Title by Yea-Nay Vote. 86 - 11. Record Vote Number: 224. | No additional detail supplied.Floor · Senate | Congress.gov | |
| Official actionPassed/agreed to in Senate: Passed Senate with an amendment and an amendment to the Title by Yea-Nay Vote. 86 - 11. Record Vote Number: 224. | No additional detail supplied.Floor · Library of Congress · Code 17000 | Congress.gov | |
| Official actionConsidered by Senate. (consideration: CR S4538-4540) | No additional detail supplied.Floor · Senate | Congress.gov | |
| Text versionEngrossed Amendment Senate | A dated text-version record is available. | Congress.gov | |
| AmendmentSAMDT 6711 | Amendment SA 6711, under the order of 8/6/2026, agreed to in Senate by Unanimous Consent. | Congress.gov | |
| AmendmentSAMDT 6712 | Amendment SA 6712, under the order of 8/6/2026, agreed to in Senate by Unanimous Consent. | Congress.gov | |
| AmendmentSAMDT 6715 | Amendment SA 6715 not agreed to in Senate by Yea-Nay Vote. 32 - 64. Record Vote Number: 223. | Congress.gov | |
| Senate roll callSenate roll 224 | On Passage of the BillBill Passed | U.S. Senate XML | |
| Official actionMessage on Senate action sent to the House. | No additional detail supplied.Floor · Senate | Congress.gov |
House roll calls join only on matching Congress, legislation type, and number. Senate roll calls join only on matching source-supplied document type and number, not question text. Committee and related-measure relationships have no date in their relationship records and therefore are counted above but never placed on the chronology.
Congressional Research Service
CRS summary
Lindsey O. Graham Sanctioning Russia and Iran Act of 2026This bill imposes a variety of sanctions, tariffs, and prohibitions related to Russia, extends an Iran-related sanctions law, and expands a tax deduction for teacher expenses to include early childhood educators.For example, under the bill, the President must impose visa- and property-blocking sanctions on specified persons (individuals and entities) such as the Russian president and certain Russian military commanders. The President must also increase the rate of duty up to 100% ad valorem (i.e., relative to the value) on all goods imported into the United States from a country that was among the five largest importers of Russian-origin crude oil or natural gas if such country knowingly makes new purchases of such products after enactment of the bill.The bill prohibits (1) the export, reexport, or in-country transfer to or in Russia of any U.S.-produced energy or energy product; (2) U.S. persons from making new investments in Russia or purchasing Russian sovereign debt; and (3) trading the securities of Russian government-owned, -controlled, or -affiliated entities on U.S. national securities exchanges.The bill extends through 2031 the Iran Sanctions Act of 1996, which requires the President, with some exceptions, to impose sanctions on certain persons engaged in specified transactions related to Iran's energy sector or Iran's efforts to acquire or develop certain weapons.The bill expands eligibility for federal tax deductions of certain educator expenses to early childhood educators providing educational or childcare services to those under age 6.
Supporting Early-childhood Educators' Deductions Act of 2025 or the SEED Act of 2025This bill expands eligibility for the above-the-line federal tax deduction for certain eligible educator expenses to include early childhood educators. (An above-the-line tax deduction is subtracted from gross income to calculate adjusted gross income.)Under current law, kindergarten through grade 12 teachers, instructors, counselors, principals, or aides in schools that provide elementary or secondary education are allowed an above-the-line tax deduction of up to $300 (in 2025 and adjusted annually) for certain unreimbursed professional development and classroom expenses. (Other conditions apply.)The bill expands eligibility for the tax deduction for such educator expenses to include early childhood educators in schools that provide early childhood (pre-kindergarten) education.
Official documents
Text versions
- Engrossed Amendment SenateAug 7, 2026
- Placed on Calendar SenateJul 14, 2026
- Engrossed in HouseApr 27, 2026
- Reported in HouseApr 9, 2026
- Introduced in HouseSep 11, 2025